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LUMP SUM TAX RATES – 2015/16*
Age
Taxed
Untaxed
Upto55
20%
30%
55 to 59:
Up to $195,000**
Excess over $195,000
Nil
15%
15%
30%
60 or over
Nil
15%
*Rates shown do not include the Medicare levy and assumes that a tax file number
is supplied.
**The low tax threshold is indexed annually in-line with average weekly ordinary
time earnings (AWOTE), in $5,000 increments. This figure is reduced by any amounts
previously counted against this threshold.
INCOME TAX RATES
Personal rates – 2016/17
Taxable income
Tax payable*
$0 – $18,200
Nil
$18,201 – $37,000
19%
$37,001 – $87,000
$3,572 + 32.5%**
$80,001 – $180,000
$19,822 + 37%**
$180,001+
$54,232 + 45%**
* Rates shown do not include Medicare levy.
** Of amount above the lower threshold.
For the 2014/15 to 2016/17 financial years, a temporary 2% Budget Repair Levy
applies to that part of taxable income over $180,000.
Business rates – 2014/15 and 2015/16
Complying superannuation
15%
Non-complying superannuation
45%
The Chant West data is based on information provided by third parties that is believed accurate at 11 April 2017. Past performance is not a reliable
indicator of future performance. Your objectives, financial situation and needs have not been taken into account by Chant West and you should consider
the appropriateness of this information having regard to your objectives, financial situation and needs, and read the relevant Product Disclosure Statement,
before making any decisions.
Chant West’s Financial Services Guide is available at www.chantwest.com.au.
Chant West Pty Limited (ABN 75 077 595 316) | The Association of Superannuation Funds of Australia (ABN 29 002 786 290)
Superfunds May 2017